One principle of taxation, called the benefits principle, states that people should pay taxes based on the benefits they receive from government services. This principle tries to make public goods similar to (36)______ goods. It seems reasonable that a person who often goes to the movies pays more in (37)_____ for movie tickets than a person who rarely goes. And (38)_____, a person who gets great benefit from a public good should pay more for it than a person who gets little benefit.
The gasoline tax, for instance, is sometimes (39)_____ using the benefits principle. In some states, (40)_____ from the gasoline tax are used to build and maintain roads. Because those who buy gasoline are the same people who use the roads, the gasoline tax might be viewed as a (41)_____ way to pay for this government service.
The benefits principle can also be used to argue that wealthy citizens should pay higher taxes than poorer ones, (42)_____ because the wealthy benefit more from public services. Consider, for example, the benefits of police protection from (43)_____. Citizens with much to protect get greater benefit from police than those with less to protect. Therefore, according to the benefits principle, the wealthy should (44)_____ more than the poor to the cost of (45)_____ the police force. The same argument can be used for many other public services, such as fire protection, national defense, and the court system.
